Title 24 — Professions and Occupations
55 chapters · 511 sections in this title.
24 Del. C. § 101. Objectives and functions.
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§ 101. Objectives and functions. The primary objective of the Board of Accountancy, to which all other objectives and purposes are secondary, is to protect the general public (specifically those persons who are direct recipients of services regulated by this chapter) from unsafe …
24 Del. C. § 102. Definitions [Effective July 1, 2026].
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§ 102. Definitions [Effective July 1, 2026]. The following definitions shall apply, unless the definition is inappropriate for the context: (1) “AICPA” means the American Institute of Certified Public Accountants. (2) “Attest” means providing the following services: a. Any audit …
24 Del. C. § 103. Board of Accountancy; appointments; qualifications; term; vacancies.
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§ 103. Board of Accountancy; appointments; qualifications; term; vacancies. (a) There is created a State Board of Accountancy which shall administer and enforce this chapter. (b) The Board shall consist of 9 members who are residents of this State and are appointed by the Governo…
24 Del. C. § 104. Officers; meetings; conduct of business; quorum; absences.
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§ 104. Officers; meetings; conduct of business; quorum; absences. (a) The Board shall hold a regularly scheduled business meeting at least once in each quarter of a calendar year and at such other times as the president may deem necessary, or at the request of a majority of Board…
24 Del. C. § 105. Powers and duties.
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§ 105. Powers and duties. (a) The Board of Accountancy shall have the authority to: (1) Formulate rules and regulations, with appropriate notice to those affected. Each rule or regulation shall implement or clarify a specific section of this chapter. All rules and regulations sha…
24 Del. C. § 106. Certificate or permit required.
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§ 106. Certificate or permit required. (a) The use of the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that a person is a certified public accou…
24 Del. C. § 107. Requirements and qualifications for a permit to practice as a certified public accountant [Effective July 1, 2026].
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§ 107. Requirements and qualifications for a permit to practice as a certified public accountant [Effective July 1, 2026]. (a) Each person who is engaged in the practice of certified public accountancy and whose principal place of business is in this State, whether as a principal…
24 Del. C. § 108. Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity [Effective July 1, 2026].
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§ 108. Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity [Effective July 1, 2026]. (a) The Board shall grant or renew permits to practice to persons who make application and demonstrate 1 of the following: (1) Their qualifications, includi…
24 Del. C. § 109. Practice privileges [Effective July 1, 2026].
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§ 109. Practice privileges [Effective July 1, 2026]. (a) (1) An individual whose principal place of business is not in this State and who holds a valid license in good standing as a certified public accountant from any state shall have all the privileges of permit holders of this…
24 Del. C. § 110. Requirements for permits to practice public accountancy.
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§ 110. Requirements for permits to practice public accountancy. (a) Each person who intends to be or is engaged in the practice of public accountancy in this State, whether as a principal of a firm or an employee of a firm, shall be required to obtain and maintain a valid permit …
24 Del. C. § 111. Requirements for permits to practice by firms.
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§ 111. Requirements for permits to practice by firms. (a) Each firm with an office in this State and which intends to be or is engaged in the practice of certified public accountancy or the practice of public accountancy in this State shall be required to obtain and maintain a va…
24 Del. C. § 112. Professional responsibilities.
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§ 112. Professional responsibilities. While § 111(a) of this title requires firms to obtain permits to practice, and § 102(10) of this title defines “firm” to include valid partnerships and corporations, this chapter shall not be interpreted to alter professional responsibility s…
24 Del. C. § 113. Examinations.
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§ 113. Examinations. The Board may, by regulation, prescribe the terms and conditions for granting credit to a candidate for a permit to practice certified public accountancy or an applicant for a permit to practice public accountancy based on the candidate’s or applicant’s satis…
24 Del. C. § 114. [Reserved.]
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§ 114. [Reserved.]27 Del. Laws, c. 98, § 4; Code 1915, § 983; Code 1935, § 1094; 45 Del. Laws, c. 82, § 2; 24 Del. C. 1953, § 107; 55 Del. Laws, c. 193; 60 Del. Laws, c. 198, § 1; 65 Del. Laws, c. 167, § 1; 71 Del. Laws, c. 139, § 1; 75 Del. Laws, c. 128, § 6; repealed by 80 Del.…
24 Del. C. § 115. Prohibited acts; limitation of services.
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§ 115. Prohibited acts; limitation of services. (a) No person or firm shall perform compilation, review or audit services, as defined by the American Institute of Certified Public Accountants (AICPA), except holders of a valid permit to practice. (b) Audit services provided by ho…
24 Del. C. § 116. Complaints.
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§ 116. Complaints. (a) The Board or any aggrieved person may file a complaint against any individual or firm holding a permit to practice or any certificate holder. All complaints shall be received and investigated by the Division in accordance with § 8735 of Title 29, and the Di…
24 Del. C. § 117. Unprofessional conduct.
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§ 117. Unprofessional conduct. An individual holding a certificate and any individual or firm holding a permit to practice shall be subject to those disciplinary actions set forth in § 118 of this title if, after a hearing, the Board finds that the individual or firm: (1) Has emp…
24 Del. C. § 118. Disciplinary sanctions.
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§ 118. Disciplinary sanctions. (a) The Board may impose any of the following sanctions or take any of the following actions, singly or in combination, when it finds that 1 or more of the conditions or violations set forth in § 117 of this title applies to a certificate or permit …
24 Del. C. § 119. Board hearings; procedures.
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§ 119. Board hearings; procedures. (a) If a complaint is filed with the Board pursuant to § 8735 of Title 29, alleging violation of § 117 of this title, the Board shall set a time and place to conduct a hearing on the complaint. Notice of the hearing shall be given and the hearin…
24 Del. C. § 120. Ownership of working papers.
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§ 120. Ownership of working papers. (a) All statements, records, schedules, working papers and memoranda made by a permit holder or a partner, shareholder, officer, director or employee of a permit holder, incident to or in the course of rendering services to a client, except the…
24 Del. C. § 121. Violations; penalties.
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§ 121. Violations; penalties. (a) Where the Board has determined, upon notice and hearing pursuant to Chapter 101 of Title 29, that a person is engaged in the practice of certified public accountancy or public accountancy, or is representing himself or herself to the public as th…
24 Del. C. § 122. Status of existing certificates preserved.
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§ 122. Status of existing certificates preserved. (a) Any person legally authorized to practice as a certified public accountant in this State as of July 1, 1985, shall thereafter possess the same rights and privileges as persons to whom permits to practice certified public accou…
24 Del. C. § 123. Status of existing public accountants preserved.
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§ 123. Status of existing public accountants preserved. Any person legally authorized to practice as a public accountant in this State as of June 30, 1985, or who had a permit to practice public accountancy on that date shall thereafter possess the same rights and privileges as p…
24 Del. C. § 124. Renewals.
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§ 124. Renewals. In the event that a permit holder fails to timely renew a permit, such permit can be reinstated within a period of 1 year from the lapse of the permit to practice, at the discretion of the Board, upon payment of the regular renewal fee plus an additional late ren…
24 Del. C. § 125 , 126. [Reserved.]
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§§ 125, 126. [Reserved.]
24 Del. C. § 127. Permitted titles and safe harbor language.
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§ 127. Permitted titles and safe harbor language. (a) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following titles: the unadorned word “Accountant”; “Enrolled Agent” or ini…